Boultbee Developments Holdings Limited Company accounts

COMPANY REGISTRATION NUMBER: 13050771

Boultbee Developments Holdings Limited

Unaudited Financial Statements

31 December 2025

Boultbee Developments Holdings Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Directors' report	1

Statement of comprehensive income	2

Statement of financial position	3

Statement of changes in equity	4

Notes to the financial statements	5

Boultbee Developments Holdings Limited

Directors' Report

Year ended 31 December 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2025 .

Principal activities

The principal activity of the company during the period was that of a holding company for group engaged in property development and the renewable energy sector.

Directors

The directors who served the company during the year were as follows:

L. Roberts
C.E. Boultbee Brooks

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 17 September 2026 and signed on behalf of the board by:

L. Roberts

Director

Registered office:

Shell Store

Canary Drive

Rotherwas

Hereford

HR2 6SR

Boultbee Developments Holdings Limited

Statement of Comprehensive Income

Year ended 31 December 2025

	2025	2024
Note	£	£
Other operating income	45,500	4,074

Staff costs	4	191,623	147,313
Other operating expenses		58,679	26,333
		---------	---------
Operating loss		( 204,802)	( 169,572)

Other interest receivable and similar income	140	–
	---------	---------
Loss before taxation	( 204,662)	( 169,572)

Tax on loss	–	–
	---------	---------
Loss for the financial year and total comprehensive income	( 204,662)	( 169,572)
	---------	---------

All the activities of the company are from continuing operations.

Boultbee Developments Holdings Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Investments	5	55,521,519	55,521,519

Current assets

Debtors	6	30,849	4,901
Cash at bank and in hand		38,714	–
		--------	-------
		69,563	4,901

Creditors: amounts falling due within one year	7	446,797	177,473
		---------	---------
Net current liabilities		377,234	172,572
		--------------	--------------
Total assets less current liabilities		55,144,285	55,348,947
		--------------	--------------
Net assets		55,144,285	55,348,947
		--------------	--------------

Capital and reserves

Called up share capital	8	102,000	102,000
Profit and loss account		55,042,285	55,246,947
		--------------	--------------
Shareholders funds		55,144,285	55,348,947
		--------------	--------------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 17 September 2026 , and are signed on behalf of the board by:

L. Roberts

Director

Company registration number: 13050771

Boultbee Developments Holdings Limited

Statement of Changes in Equity

Year ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£
At 1 January 2024	102,000	55,416,519	55,518,519

Loss for the year		( 169,572)	( 169,572)
	---------	--------------	--------------
Total comprehensive income for the year	–	( 169,572)	( 169,572)

At 31 December 2024	102,000	55,246,947	55,348,947

Loss for the year		( 204,662)	( 204,662)
	---------	--------------	--------------
Total comprehensive income for the year	–	( 204,662)	( 204,662)

	---------	--------------	--------------
At 31 December 2025	102,000	55,042,285	55,144,285
	---------	--------------	--------------

Boultbee Developments Holdings Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Shell Store, Canary Drive, Rotherwas, Hereford, HR2 6SR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Staff costs

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

The aggregate employment costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	116,667	93,750
Social security costs	17,456	5,750
Other pension costs	57,500	47,813
	---------	---------
	191,623	147,313
	---------	---------

5. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2025 and 31 December 2025	55,521,519
	--------------
Impairment
At 1 January 2025 and 31 December 2025	–
	--------------

Carrying amount
At 31 December 2025	55,521,519
	--------------
At 31 December 2024	55,521,519
	--------------

6. Debtors

	2025	2024
	£	£
Trade debtors	30,000	3,750
Other debtors	849	1,151
	--------	-------
	30,849	4,901
	--------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	39,594	3,305
Amounts owed to group undertakings and undertakings in which the company has a participating interest	399,979	165,443
Social security and other taxes	4,951	4,725
Other creditors	2,273	4,000
	---------	---------
	446,797	177,473
	---------	---------

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 0.01 each	10,200,000	102,000	10,200,000	102,000
	--------------	---------	--------------	---------

9. Controlling party

The controlling party is C.E.Boultbee Brooks.